Accounting Patterns

!"#
$ #
$

%

&'

(

)

*

*

#

Accounting Entries
Events
System

(

#

(

+,

(

%

'
%

&
+,

'

(

+,

(

(

$

& -

.

/ 0,1
reads Processor creates

Event Accounting Entry
process(Event)

*

(

-

#

(

&
&
& &

&

.

&

(

/ 021

.

Event
Agreement creates
Accounting Entry
process() find
findAgreement(Event) process(Event)

&

(

(

&

3

4

&

%

#

5

.

(

(

Posting Rule creates

Event Type Accounting Entry
1 ✻ process(Event)
1 ✻
✻ 1
Event
Agreement
process() find
getRule(EventType)
findAgreement(Event)

&

.

&

6
3

(

'

78

' 9
6

:

.

#

#

*

.

(

Posting Rule
creates
Event Type effectivity: Date Range Accounting Entry
1
✻
✻ 1
Event
Agreement
process() find
findAgreement(Event) getRule(EventType, Date)

%
.
6

!"#$ " %&&

(

*

%

4

&

%

&

%

(

(

4

!

;'

'

(

4
&

(

(

(

(

**

%

<

#

'

(

'
.
'

(

.

/ 0=1

/ 0>1
replacement adjusted event

Accounting Event
0..1 0..1

old events old events

Accounting Event
✻ ✻
Adjustment
0..1 0..1

(

#

&

(

source
1 ✻

(

0?

'

(

6

! ""

*

(

&

'

(
%
3

(

%

(

*

(

'

/

1 #

&

% ! ""

.

*

&

% @

#

%

:/28
#"

$ ""
Event ✻ 1
subject Event Type
1 ✻ when ocurred : DateTime
when noticed : DateTime
% &'( "

)*
' + ) '

*$
,-.*$' *

$ )+ %" &'(

(

/ *
$'/ +
( -

(

7

(

(

(

*

(

)

A
B

(

&

5

*

(

&

:
(

*

(

7

5

3

5

5

.
%

(

5

(

interface Event {
Event newEvent (EventType type, AccountNumber account,
Date whenOccurred, Date whenNoticed);
EventType getType();
AccountNumber getAccount();
Date getWhenOccurred();
Date getWhenNoticed();

#

'

&

:

%

interface Sale extends Event {

Sale newSale (AccountNumber account,
Date whenOccurred, Date whenNoticed,
Vendor vendor, Money amount);
Vendor getVendor();
Money getAmount();

4

(

-

*

interface Event...
boolean isProcessed();
Set getResultingEntries();
void addResultingEntry(Entry arg);
...

&

)

#
6

09'
)

(

<

Event
{frozen} Event Process Log
1
type
isProcessed
account
resultingEntries
whenOccurred
whenNoticed
Implementation
Perspective
Sale
{frozen}
vendor
amount

)

(

)

(

)

$

)

7

""

Accounting Entry
when booked : DateTime descriptor

amount: Money ✻ ✻
% $ $ 011 " -

)+ ) $ '

$
011*$ )*
$
-

+

011
"$-

2
+ ) $ '

$ *
011

"$-
*
" 2
+
) ' " 3 4
#+ )
$ '

$
' 4

$
$3
4
#+
#

6

&

(

(

&

&

(

%

/&

C.

C1
*

&

(

080
Accounting Entry
descriptors
accounting entry
✻ 1
Cost Type
Entry
✻
Project
1

)

%

(

%

(

3

%

:

&

'

2

&

interface Entry {
Entry newEntry (CostType costType, Project project, Money amount, Date date);
CostType getCostType();
Project getProject();
Money getAmount();
Date getBookingDate();
(
'

5

(

6
void setCostType (CostType arg) {
if (isOpen())
costType = arg
else
throw new ImmutableEntryException();
}

A

B

source
1 ✻

!
$

-

1
host
✻
Posting Rule ´ createsª
Event Type Accounting Entry
5
$
*$' '

"
'"
"
+) $'

$
$'
*$$'
*
$
$ $'

' +

*

7 # 7

(

'

7
'

""

""

+

""
*' ""

' "+
%

$' ""
*

""

+

#

(

"" 6

(

'
4

#

(%

4(

'

(

%

&

Posting Rule
posting rule
event type accounting entry
host
event type
✻ 1
Event Type Service Agreement Posting Rule
date
1 1
´ createsª
✻ ✻
✻ 1
Accounting Event Customer Entry
1 ✻

'

.

.

.

class AccountingEvent {
private EventType _type;
private MfDate _whenOccurred;
private MfDate _whenNoticed;
private Customer _customer;
private Set resultingEntries = new HashSet();
AccountingEvent (EventType type, MfDate whenOccurred,

MfDate whenNoticed, Customer customer)
{
this.type = type;
this.whenOccurred = whenOccurred;
this.whenNoticed = whenNoticed;
this.customer = customer;
}
Customer getCustomer() {
return customer;
}
EventType getEventType(){
return type;
}
MfDate getWhenNoticed() {
return whenNoticed;
}
MfDate getWhenOccurred() {
return whenOccurred;
}
void addResultingEntry (Entry arg) {
resultingEntries.add(arg);
}
PostingRule findRule() { /*discussed later*/}
void process() {/*discussed later*/}
}
class EventType extends NamedObject{

public static EventType USAGE = new EventType("usage");
public static EventType SERVICE_CALL = new EventType("service call");
public EventType (String name) {

super(name);
}
}
&

-'

5
(

class Entry {
private MfDate date;
private EntryType type;
private Money amount;
public Entry (Money amount, MfDate date, EntryType type) {
this.amount = amount;
this.date = date;
this.type = type;
}
public Money getAmount() {
return amount;
}
public MfDate getDate() {
return date;
}
public EntryType getType() {
return type;
}
}
class EntryType extends NamedObject {
static EntryType BASE_USAGE = new EntryType("Base Usage");
static EntryType SERVICE = new EntryType("Service Fee");
public EntryType(String name) {
super(name);
}
}
<

class Customer extends NamedObject {
private ServiceAgreement serviceAgreement;
private List entries = new ArrayList();
Customer (String name) {
super(name);
}
public void addEntry (Entry arg) {
entries.add(arg);
}
public List getEntries() {
return Collections.unmodifiableList(entries);
}
public ServiceAgreement getServiceAgreement() {
return serviceAgreement;
}
public void setServiceAgreement(ServiceAgreement arg) {
serviceAgreement = arg;
}
}
(

(

class ServiceAgreement {
private double rate;
private Map postingRules = new HashMap();
void addPostingRule (EventType eventType, PostingRule rule, MfDate date) {
if (postingRules.get(eventType) == null)
postingRules.put(eventType, new TemporalCollection());
temporalCollection(eventType).put(date, rule);
}
PostingRule getPostingRule(EventType eventType, MfDate when) {
return (PostingRule) temporalCollection(eventType).get(when);
}
private TemporalCollection temporalCollection(EventType eventType) {
TemporalCollection result = (TemporalCollection) postingRules.get(eventType);
Assert.notNull(result);
return result;
}
public double getRate() {
return rate;
}
public void setRate(double newRate) {
rate = newRate;
}
}
(

) 6&

'

(

abstract class PostingRule {
protected EntryType type;
protected PostingRule (EntryType type) {
this.type = type;
}
private void makeEntry(AccountingEvent evt, Money amount) {
Entry newEntry = new Entry (amount, evt.getWhenNoticed(), type);
evt.getCustomer().addEntry(newEntry);
evt.addResultingEntry(newEntry);
}
public void process (AccountingEvent evt) {
makeEntry(evt, calculateAmount(evt));
}
abstract protected Money calculateAmount(AccountingEvent evt);
}

(

(

6

&

'.

(

#

public class Usage extends AccountingEvent
{
private Quantity amount;
public Usage(Quantity amount, MfDate whenOccurred, MfDate whenNoticed, Customer customer) {
super(EventType.USAGE, whenOccurred, whenNoticed, customer);
}
public mf.Quantity getAmount() {
return amount;
}
double getRate() {
return getCustomer().getServiceAgreement().getRate();
}
}
7 #
5
%

.

-

3'

(
(

&

class MultiplyByRatePR extends PostingRule{
public MultiplyByRatePR (EntryType type) {
super(type);
}
protected Money calculateAmount(AccountingEvent evt) {
Usage usageEvent = (Usage) evt;
return Money.dollars(usageEvent.getAmount().getAmount() * usageEvent.getRate());
}
}
&

/ 0821

C(

/
08D1

PostingRule
AccountingEvent
process(AccountingEvent)
calculateAmount(AccountingEvent)
UsageEvent MultiplyByRatePR
amount : Quantity
calculateAmount(AccountingEvent)
{type = USAGE}

class AccountingEvent {
public void process() {
findRule().process(this);
}
PostingRule findRule() {
PostingRule rule =
customer.getServiceAgreement().getPostingRule(this.getEventType(),
this.whenOccurred);
Assert.notNull("missing posting rule", rule);
return rule;
}...

multiply by rate
usage event service agreement
posting rule
process
find rule
get posting rule (usage event type, occurred date)
process (usage event)
get amount of usage
get rate
new
usage entry

.

/

1
(

public void setUpRegular (){
acm = new Customer("Acme Coffee Makers");
ServiceAgreement standard = new ServiceAgreement();
standard.setRate(10);
standard.addPostingRule(
EventType.USAGE,
new MultiplyByRatePR(EntryType.BASE_USAGE),
new MfDate(1999, 10, 1));
acm.setServiceAgreement(standard);
}
...
.

public void testUsage() {

Usage evt = new Usage(
Unit.KWH.amount(50),
new MfDate(1999, 10, 1),
new MfDate(1999, 10, 1),
acm);
evt.process();
Entry resultingEntry = getEntry(acm, 0);
assertEquals (Money.dollars(500), resultingEntry.getAmount());
}
(

&

.

3

"

(

class MonetaryEvent extends AccountingEvent {
Money amount;
MonetaryEvent(Money amount, EventType type, mf.MfDate whenOccurred,
mf.MfDate whenNoticed, Customer customer) {
super(type, whenOccurred, whenNoticed, customer);
}
public mf.Money getAmount() {
return amount;
}
}
-

(

.

public void testService() {
AccountingEvent evt = new MonetaryEvent(
Money.dollars(40),
EventType.SERVICE_CALL,
new MfDate(1999, 10, 5),
new MfDate(1999, 10, 5),
acm);
evt.process();
Entry resultingEntry = (Entry) acm.getEntries().get(0);
&

class AmountFormulaPR extends PostingRule {

private double multiplier;
private Money fixedFee;
AmountFormulaPR (double multiplier, Money fixedFee, EntryType type) {
super (type);
this.multiplier = multiplier;
this.fixedFee = fixedFee;
}
Money eventAmount = ((MonetaryEvent) evt).getAmount();
return (Money) eventAmount.multiply(multiplier).add(fixedFee);
}
}
.

EventType.USAGE,
new MultiplyByRatePR(EntryType.BASE_USAGE));
new AmountFormulaPR(0.5, Money.dollars (10), EntryType.SERVICE));
}

.


EventType.USAGE,
new MultiplyByRatePR(EntryType.BASE_USAGE),
new MfDate(1999, 10, 1));
new AmountFormulaPR(0.5, Money.dollars (10), EntryType.SERVICE),
new MfDate(1999, 10, 1));
new AmountFormulaPR(0.5, Money.dollars (15), EntryType.SERVICE),
new MfDate(1999, 12, 1));
}
event type = USAGE event type = SERVICE CALL

effectivity = later than Oct 1 1999
standard : Service Agreement effectivity = starts Dec 1 1999
event type = SERVICE CALL

effectivity = starts Oct 1 1999, ends Dec 1 1999
a MultiplyByRatePR an AmountFormulaPR an AmountFormulaPR
entry type = BASE USAGE entry type = SERVICE entry type = SERVICE
multiplier = 0.5 multiplier = 0.5
fixed fee = $10 fixed fee = $15

public void testLaterService() {

AccountingEvent evt = new MonetaryEvent(
Money.dollars(40),
new MfDate(1999, 12, 5),
new MfDate(1999, 12, 15),
acm);
evt.process();
Entry resultingEntry = (Entry) acm.getEntries().get(0);
}

E

'

"

&

+0

(

class PoorCapPR extends PostingRule {
double rate;
Quantity usageLimit;
PoorCapPR (EntryType type, double rate, Quantity usageLimit) {
super(type);
this.rate = rate;
this.usageLimit = usageLimit;
}
Usage usageEvent = (Usage) evt;
Quantity amountUsed = usageEvent.getAmount();
Money amount;
return (amountUsed.isGreaterThan(usageLimit)) ?
Money.dollars(amountUsed.getAmount() * usageEvent.getRate()):
Money.dollars(amountUsed.getAmount() * this.rate);
}
}
.

private void setUpLowPay (){

reggie = new Customer("Reginald Perrin");
ServiceAgreement poor = new ServiceAgreement();
poor.setRate(10);
poor.addPostingRule(
EventType.USAGE,
new PoorCapPR(EntryType.BASE_USAGE, 5, new Quantity(50, Unit.KWH)));
poor.addPostingRule(
new AmountFormulaPR(0, Money.dollars (10), EntryType.SERVICE));
reggie.setServiceAgreement(poor);
}
$
public void testLowPayUsage() {

new MfDate(1999, 10, 1),
new MfDate(1999, 10, 1),
reggie);
evt.process();
Usage evt2 = new Usage(
new MfDate(1999, 11, 1),
new MfDate(1999, 11, 1),
reggie);
evt2.process();
Entry resultingEntry1 = (Entry) reggie.getEntries().get(0);
assertEquals (Money.dollars(250), resultingEntry1.getAmount());
Entry resultingEntry2 = (Entry) reggie.getEntries().get(1);
assertEquals (Money.dollars(510), resultingEntry2.getAmount());
}
&

'

:

(

)

/

1

/

1
@

)

#
'
'

++F
'

)

'#

(
*

(

(

(
A
'
B
'

'

'

)

'

++F
'

'

#
$

class Tester...
...
EventType.TAX,
new AmountFormulaPR(0.055, Money.dollars(0), EntryType.TAX),
new MfDate(1999, 10, 1));
}
*

'

class PostingRule...
public void process (AccountingEvent evt) {
makeEntry(evt, calculateAmount(evt));
if (isTaxable()) new TaxEvent(evt, calculateAmount(evt)).process();
}
-

'

'

#

class PostingRule...
private boolean isTaxable() {
return !(type == EntryType.TAX);
}
multiply by rate
usage event service agreement
posting rule
process
find rule
get posting rule (usage event type, occurred date)
process (usage event)
get amount of usage
get rate
new
usage entry
new
tax event
process

('

G

-

'
(
'

class TaxEvent extends MonetaryEvent {
private AccountingEvent base;
public TaxEvent(AccountingEvent base, Money taxableAmount) {
super (taxableAmount, EventType.TAX, base.getWhenOccurred(),
base.getWhenNoticed(), base.getCustomer());
this.base = base;
Assert.isFalse("Probable endless recursion", base.getEventType() == getEventType());
}
}

/ 1

!

"#

#

6

(

class TaxEvent...
public TaxEvent(AccountingEvent base, Money taxableAmount) {
super (taxableAmount, EventType.TAX, base.getWhenOccurred(),
base.getWhenNoticed(), base.getCustomer());
this.base = base;
base.friendAddSecondaryEvent(this);
Assert.isFalse("Probable endless recursion", base.getEventType() == getEventType());
...
class AccountingEvent ...
private List secondaryEvents = new ArrayList();
void friendAddSecondaryEvent (AccountingEvent arg) {
// only to be called by the secondary event's setting method
secondaryEvents.add(arg);
}
.

class AccountingEvent...
Set getAllResultingEntries() {
Set result = new HashSet();
result.addAll(resultingEntries);
Iterator it = secondaryEvents.iterator();
while (it.hasNext()) {
AccountingEvent each = (AccountingEvent) it.next();
result.addAll(each.getResultingEntries());
}
return result;
}
3

class Tester
public void testUsage() {
new MfDate(1999, 10, 1),
new MfDate(1999, 10, 1),
acm);
evt.process();
Entry usageEntry = getEntry(acm, 0);
Entry taxEntry = getEntry(acm, 1);
assertEquals (Money.dollars(500), usageEntry.getAmount());
assertEquals (EntryType.BASE_USAGE, usageEntry.getType());
assertEquals (Money.dollars(27.5), taxEntry.getAmount());
assertEquals (EntryType.TAX, taxEntry.getType());
assert(evt.getResultingEntries().contains(usageEntry));
assert(evt.getAllResultingEntries().contains(taxEntry));
}

$

##
% &

Account
balance
Entry
balance (DateRange)
withdrawels(DateRange) 1 ✻
deposits(DateRange)
#

.

H

(

#

/ ' 1 .

(

)

#

@

1
Customer
✻
✻ 1
Entry Location
✻
1
Entry Type
1
Customer
✻
✻ 1 ✻ 1
Entry Account Location
✻
1
Entry Type

.

3

.

<

$ E

(

%

6

4

&

4

(
4

%

5

3

(

3

'

) '

&

()
!

(
4

(

*#+

!I

*#
!
( '

(

*

+
'
&

!

, "#

#

'

3

%

.

'
H

(

/ ' 1
<

class Account ...
private Collection entries = new HashSet();
private Currency currency;
void addEntry(Money amount, MfDate date){
Assert.equals(currency, amount.currency());
entries.add(new Entry(amount, date));
}
(

class Account...
Money balance(DateRange period) {
Money result = new Money (0, currency);
Iterator it = entries.iterator();
Entry each = (Entry) it.next();
if (period.includes(each.date())) result = result.add(each.amount());
}
return result;
}
Money balance(MfDate date) {
return balance(DateRange.upTo(date));
}
Money balance() {
return balance(MfDate.today());
}
*

Money deposits(DateRange period) {

if (period.includes(each.date()) && each.amount().isPositive())
result = result.add(each.amount());
}
return result;
}
Money withdrawels(DateRange period) {
if (period.includes(each.date()) && each.amount().isNegative())
}
return result;
}

- #

%
Entry 2 1 Accounting
Account
Transaction
1 ✻ amount: Money
{sum of amounts of
entries equals 0}

!

3

6
(

%

(

.

#

(

#

4

an Entry
cash: Account
amount = $100
an Accounting
Transaction
an Entry
checking: Account
amount = -$100

(

.

I

(

.

&

/
1
/
1

#&

1 from ✻
Accounting Transaction
Account
amount: money
1 to ✻

Entry 2..✻ 1 Accounting

Account
Transaction
1 ✻ amount: Money
{sum of amounts of
entries equals 0}

.

#

%
3

&

.&" !

an Entry
royalties: Account
amount = - $50
an Entry
an Accounting
salary: Account
Transaction
amount = - $100
an Entry
checking: Account
amount = $150

!

(

.

-

(
*

//

*

//

&

*

//

#

*

//

(

& '

I *

//

& '

'

'

"
*

//'

'

*

//

7

'

3

7

&

%

&

( %

public class AccountingTransaction {
public AccountingTransaction(Money amount, Account from, Account to, MfDate date) {
Entry fromEntry = new Entry (amount.negate(), date);
from.addEntry(fromEntry);
entries.add(fromEntry);
Entry toEntry = new Entry (amount, date);
to.addEntry(toEntry);
entries.add(toEntry);
}
.

E

$

void withdraw(Money amount, Account target, MfDate date) {
new AccountingTransaction (amount, this, target, date);
}
(

public void testBalanceUsingTransactions() {
revenue = new Account(Currency.USD);
deferred = new Account(Currency.USD);
receivables = new Account(Currency.USD);
revenue.withdraw(Money.dollars(500), receivables, new MfDate(1,4,99));
revenue.withdraw(Money.dollars(200), deferred, new MfDate(1,4,99));
assertEquals(Money.dollars(500), receivables.balance());
assertEquals(Money.dollars(200), deferred.balance());
assertEquals(Money.dollars(-700), revenue.balance());
}

(

.&" !

.

*

4

public class AccountingTransaction {
private boolean wasPosted = false;
public AccountingTransaction(MfDate date) {
this.date = date;
}
&

'

(

'
(

class Transaction...
public void add (Money amount, Account account) {
if (wasPosted) throw new ImmutableTransactionException
("cannot add entry to a transaction that's already posted");
entries.add(new Entry (amount, date, account, this));
}

/5

1
class Entry...
private Money amount;
private Account account;
private AccountingTransaction transaction;
Entry(Money amount, MfDate date, Account account, AccountingTransaction transaction) {
// only used by AccountingTransaction
this.date = date;
this.account = account;
this.transaction = transaction;
}
*

class AccountingTransaction...
public void post() {
if (!canPost())
throw new UnableToPostException();
each.post();
}
wasPosted = true;
}
public boolean canPost(){
return balance().isZero();
}
private Money balance() {
if (entries.isEmpty()) return Money.dollars(0);
Entry firstEntry = (Entry) it.next();
Money result = firstEntry.amount();
}
return result;
}
class Entry...
void post() {
// only used by AccountingTransaction
account.addEntry(this);
}

AccountingTransaction multi = new AccountingTransaction(new MfDate(2000,1,4));
multi.add(Money.dollars(-700), revenue);
multi.add(Money.dollars(500), receivables);
multi.add(Money.dollars(200), deferred);
multi.post();
assertEquals(Money.dollars(500), receivables.balance());
assertEquals(Money.dollars(200), deferred.balance());
assertEquals(Money.dollars(-700), revenue.balance());
#

(

class Account...
void withdraw(Money amount, Account target, MfDate date) {
AccountingTransaction trans = new AccountingTransaction(date);
trans.add(amount.negate(), this);
trans.add(amount, target);
trans.post();
}

&"
&"

0

1
#

&"& 2

0

"3 &

#
0
original Usage Event resulting entries original Usage Entry
amount = 50 kwh amount = $500
adjusted event
reversing Usage Entry
amount = ($500)
replacement event
new Usage Event replacing Usage Entry

resulting entries

$

*

(

&
+0

7 (

+
#
80
# (

0,,

a Usage Event a Usage Entry

when occurred = 1 Oct 99 date = 5 Oct 99
when noticed = 5 Oct 99

(8
E 4

=0(

0,2
)

(

&

.

original Usage Event original Usage Entry

resulting entries
when occurred = 1 Oct 99 date = 5 Oct 99
when noticed = 5 Oct 99
has been adjusted = true
adjusted event reversing Usage Entry
amount = ($500)
replacement event date = 15 Oct 99
new Usage Event

replacing Usage Entry
amount = 60 kwh
when occurred = 1 Oct 99 amount = $600
when noticed = 15 Oct 99 date = 15 Oct 99
resulting entries
has been adjusted = false

@
"#

&

' &
%

&

%

$

#"#4(

6

:

.

, "#

@

#"#4*

(

#"#4
"#

(

('

.

'
&

+0

8

>0
8+

class Tester...
public void setUp(){
setUpRegular();
setUpLowPay();
usageEvent = new Usage(
new MfDate(1999, 10, 1),
new MfDate(1999, 10, 1),
acm);
eventList.add(usageEvent);
eventList.process();
}
public void testAdjustment() {

Usage adjustment1 = new Usage (
new MfDate(1999, 10, 1),
new MfDate(1999, 10, 15),
usageEvent);
eventList.add(adjustment1);
assertEquals(Money.dollars(700), acm.balanceFor(EntryType.BASE_USAGE));
assertEquals(Money.dollars(38.5), acm.balanceFor(EntryType.TAX));

I

private AccountingEvent adjustedEvent, replacementEvent;
AccountingEvent (EventType type, MfDate whenOccurred,
MfDate whenNoticed, AccountingEvent adjustedEvent) {
if (adjustedEvent.hasBeenAdjusted())
throw new IllegalArgumentException (The " + adjustedEvent + " is already adjusted");
this.type = type;
this.adjustedEvent = adjustedEvent;
adjustedEvent.replacementEvent = this;
}
protected boolean hasBeenAdjusted() {
return (replacementEvent != null);
}
(

(

Assert.isFalse ("Cannot process an event twice", isProcessed);
if (adjustedEvent != null) adjustedEvent.reverse();
isProcessed = true;
}
void reverse() {
Collection entries = new HashSet(getResultingEntries());
Entry reversingEntry = new Entry(
each.getAmount().reverse(),
whenNoticed,
each.getType());
getCustomer().addEntry(reversingEntry);
this.addResultingEntry(reversingEntry);
}
reverseSecondaryEvents();
}
private void reverseSecondaryEvents(){
Iterator it = getSecondaryEvents().iterator();
each.reverse();
}
}

secondary event of
replacement event adjusted event an existing Entry
adjusted event
process
[adjusted event != null]
reverse
* get information
* create
reversing entry
* reverse
find rule
continues with usual process

"
&

& 0
original Usage Event original Usage Entry
amount = 50 kwh resulting amount = $500

entries
adjusted
event
replacement
event
new Usage Event adjusting Usage Entry

resulting
entries

"#

6

.

#"#4

:Entry :Entry :Entry
amount = $500 amount = $800 amount = $750
:Usage Event :Usage Event :Usage Event
amount = 50kwh amount = 80kwh amount = 75kwh
old events
:Entry
:Adjustment
amount = ($550)
new events
:Usage Event :Usage Event :Usage Event
amount = 50kwh amount = 50kwh amount = 50kwh

'

0,+
-

)

(

(

"# :

(

(

.

Usage Account
: Customer

(

5

Usage Account
: Customer
shadow account

-

Usage Account
balance = $2050
: Customer
shadow account
balance = $1500
amount = $500 amount = ($800) amount = ($750)

(

:Entry :Entry :Entry :Entry
amount = $500 amount = $800 amount = $750 amount = ($550)
Usage Account
balance = $1500
: Customer

. 4

J

J

J

J

/ 0201(

old events old events

Accounting Event
✻ ✻
Adjustment
0..1 0..1
!"

(

(

(

(

5

"# , "#

'

'

"#
, "#

"#
, "#

(

/)

"# 1
#

public class Adjustment extends AccountingEvent ...

private List newEvents = new ArrayList();
private List oldEvents = new ArrayList();
public Adjustment(MfDate whenOccurred, MfDate whenNoticed, Subject subject) {

super(null, whenOccurred, whenNoticed, subject);
}
public void addNew(AccountingEvent arg) {
newEvents.add(arg);
}
public void addOld(AccountingEvent arg) {
if (arg.hasBeenAdjusted())
throw new IllegalArgumentException
("Cannot create " + this + ". " + arg + " is already adjusted");
oldEvents.add(arg);
arg.setReplacementEvent(this);
}
)

class Tester...
// original events
usageEvent = new Usage(
new MfDate(1999, 10, 1),
new MfDate(1999, 10, 15),
acm);
eventList.add(usageEvent);
Usage usage2 = new Usage (// snip constructor args
eventList.add(usage2);
Usage usage3 = new Usage (// snip constructor args
eventList.add(usage3);
// replacement events
MfDate adjDate = new MfDate(2000,1,12);
Usage new1 = new Usage (// snip constructor args
Adjustment adj = new Adjustment(adjDate, adjDate, acm);
adj.addOld(usageEvent);
adj.addOld(usage2);
adj.addOld(usage3);
adj.addNew(new1);
adj.addNew(new2);
adj.addNew(new3);
eventList.add(adj);
(

class Adjustment...
private java.util.Map savedAccounts;
adjust();
markProcessed();
}
void adjust() {
snapshotAccounts();
reverseOldEvents();
processReplacements();
commit();
secondaryEvents = new ArrayList();
secondaryEvents.addAll(oldEvents);
}
public void snapshotAccounts() {
savedAccounts = getCustomer().getAccounts();
getCustomer().setAccounts(copyAccounts(savedAccounts));
}
void reverseOldEvents() {
Iterator it = oldEvents.iterator();
each.reverse();
}
}
void processReplacements() {
AccountingEvent[] list = (AccountingEvent[])newEvents.toArray(new AccountingEvent[0]);
for (int i = 0; i < list.length; i++){
list[i].process();}
}
public void commit() {
AccountType[] types = AccountType.types();
for (int i = 0; i < types.length; i++) {
adjustAccount(types[i]);
}
restoreAccounts();
}
public void adjustAccount(AccountType type) {
Account correctedAccount = getCustomer().accountFor(type);
Account originalAccount = (Account) getSavedAccounts().get(type);
Money difference = correctedAccount.balance().subtract(originalAccount.balance());
Entry result = new Entry (difference, MfDate.today());
originalAccount.addEntry(result);
resultingEntries.add(result);
}
public void restoreAccounts() {
getCustomer().setAccounts(savedAccounts);
}

(

(

*

/
1 (

"
& #

#
original Usage Event resulting entries original Usage Entry entries {destroyed}
adjusted event
:customer
replacement event
new Usage Event replacing Usage Entry entries

resulting entries
$

( %

.

!

(

4
'

.

"# , +
"#

(

/
1

(

#"#4

(

#
"# 4

"# , "#
@

#"#4

(

%
#

#"#4

#

/ 1

)

(

(

.

class AccountingEvent
private AccountingEvent adjustedEvent, replacementEvent;
public AccountingEvent (EventType type, MfDate whenOccurred,
MfDate whenNoticed, AccountingEvent adjustedEvent)
{
if (adjustedEvent.hasBeenAdjusted())
throw new IllegalArgumentException
("Cannot create " + this + ". " + adjustedEvent + " is already adjusted");
this.type = type;
this.adjustedEvent = adjustedEvent;
adjustedEvent.replacementEvent = this;
}
protected boolean hasBeenAdjusted() {
return (replacementEvent != null);
}
(


if (adjustedEvent != null) adjustedEvent.undo();
isProcessed = true;
}
public void undo() {
Entry[] entries = getResultingEntries();
for (int i = 0; i < entries.length; i++)
getSubject().removeEntry(entries[i]);
undoSecondaryEvents();
resultingEntries = null;
}
private void undoSecondaryEvents(){
Iterator it = getSecondaryEvents().iterator();
each.undo();
}
}

Accounting Patterns

Uploaded by

Document Information

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Accounting Patterns

Uploaded by

Copyright:

Available Formats



  

  

(     

reads Processor creates

  

  

Posting Rule creates

  

    

  

replacement adjusted event

old events old events

    

     

#   " 

  %   &'( "  

interface Sale extends Event {

when booked : DateTime descriptor

 % $ $ 011 "  -

    

   

AccountingEvent (EventType type, MfDate whenOccurred,

class EventType extends NamedObject{

public EventType (String name) {

&    

   

get posting rule (usage event type, occurred date)

process (usage event)

get amount of usage

public void testUsage() {

class AmountFormulaPR extends PostingRule {

public void setUpRegular (){

event type = USAGE event type = SERVICE CALL

event type = SERVICE CALL

a MultiplyByRatePR an AmountFormulaPR an AmountFormulaPR

public void testLaterService() {

private void setUpLowPay (){

public void testLowPayUsage() {

get posting rule (usage event type, occurred date)

process (usage event)

get amount of usage

   

    

6    

       !

(  

Money deposits(DateRange period) {

-   #      

Entry 2..✻ 1 Accounting

  *

   

  

   

" 3   &      

original Usage Event resulting entries original Usage Entry

amount = 50 kwh amount = $500

reversing Usage Entry

new Usage Event replacing Usage Entry

amount = 60 kwh amount = $600

   

a Usage Event a Usage Entry

amount = 50 kwh amount = $500

original Usage Event original Usage Entry

(

#"

% &'( "

% $ $ 011 " -

&

6

!

(

- #

*

"3 &

. 4

!"

(